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Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil

Author

Listed:
  • Kokou ADALESSOSSI

    (Akdeniz Üniversitesi)

  • Burcu DEMİREL UTKU

    (Akdeniz Üniversitesi)

  • Kürşad ÇAVUŞOĞLU

    (Akdeniz Üniversitesi)

  • Muhammad Wissam ALMASRI

    (Akdeniz Üniversitesi)

  • Sevgi GEZER

    (Trier University)

Abstract

The purpose of this study is to evaluate sustainability reporting practices for some companies in four jurisdictions. 2013 sustainability reports of Brazil, Germany, India and Turkey were taken from GRI web sites in which GRI guidelines 3.1 had been used. It was shown that there were significant differences between countries and industries sectors in doing sustainability reports. Conversely through the firm’s size analysis, there were no significant differences between countries. It was shown that 4 jurisdiction sample got higher level disclosures scores in Environment, Government and Social disclosures and the lower level in Product sustainability, Human right, and Society disclosure except India. In sustainability information resentation, Indian companies were more likely to produce an ‘integrated report’ than others. Brazilian sample indicated the lowest GRI scores with the lowest median of the 4 countries. Also when based on differences between industry, energy industry produces more sustainability information than other sectors.

Suggested Citation

  • Kokou ADALESSOSSI & Burcu DEMİREL UTKU & Kürşad ÇAVUŞOĞLU & Muhammad Wissam ALMASRI & Sevgi GEZER, 2015. "Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 30(356), pages 65-86.
    • Handle: RePEc:iif:iifjrn:v:30:y:2015:i:356:p:65-86
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    More about this item

    Keywords

    Sustainability Report; ANOVA; GRI Guidelines 3.1; Firm; Industry Sector;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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